Global Minimum Tax Reform and the Future of Tax Competition

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Title	Global Minimum Tax Reform and the Future of Tax Competition
Authors	Chen, Jingxian Chow, Wilson
Issue Date	16-Aug-2023
Publisher	IBFD
Citation	Bulletin of International Taxation, 2023, v. 77, n. 8, p. 308-319 How to Cite? DOI: http://dx.doi.org/10.59403/24gqzfd
Abstract	This article focuses on the effects of global minimum tax reform on tax competition. It also discusses whether the new tax competition landscape will become more equitable and efficient, and, if not, how the OECD’s Inclusive Framework can better address these problems in the future.
Persistent Identifier	http://hdl.handle.net/10722/353313
ISSN	1819-5490 2023 SCImago Journal Rankings: 0.159

DC Field	Value	Language
dc.contributor.author	Chen, Jingxian	-
dc.contributor.author	Chow, Wilson	-
dc.date.accessioned	2025-01-17T00:35:32Z	-
dc.date.available	2025-01-17T00:35:32Z	-
dc.date.issued	2023-08-16	-
dc.identifier.citation	Bulletin of International Taxation, 2023, v. 77, n. 8, p. 308-319	-
dc.identifier.issn	1819-5490	-
dc.identifier.uri	http://hdl.handle.net/10722/353313	-
dc.description.abstract	This article focuses on the effects of global minimum tax reform on tax competition. It also discusses whether the new tax competition landscape will become more equitable and efficient, and, if not, how the OECD’s Inclusive Framework can better address these problems in the future.	-
dc.language	eng	-
dc.publisher	IBFD	-
dc.relation.ispartof	Bulletin of International Taxation	-
dc.rights	This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.	-
dc.title	Global Minimum Tax Reform and the Future of Tax Competition	-
dc.type	Article	-
dc.identifier.doi	10.59403/24gqzfd	-
dc.identifier.scopus	eid_2-s2.0-85176118410	-
dc.identifier.volume	77	-
dc.identifier.issue	8	-
dc.identifier.spage	308	-
dc.identifier.epage	319	-
dc.identifier.issnl	1819-5490	-